In practice, and not in accounting, rental contracts are divided into two pots and from there we can see the options available in each pot. Any type may contain a service element – operating, maintenance or equipment guarantee perhaps (a “wet” lease as opposed to a “dry” lease) but this element must be distinguished from leasing for billing purposes. In this case, the parties to the leasing transactions may belong to different countries, which is almost similar to cross-border leasing. This is a part of the leasing of funds. Under a sale and lease agreement, an entity sells an asset to another party, who in turn leases it back to the business. The asset is usually sold at the market value of the day. The company thus obtains the sale price in cash, on the one hand, and the economic exploitation of the asset sold, on the other hand. In the case of a triple net lease, the tenant bears the risk of paying property taxes, insurance and operating costs, which allows the landlord to limit his risk of increased operating costs. This is nothing but a paper transaction. Sale and lease-back transactions are tailored to assets that are not subject to depreciation, but to capital gains, for example.B. land.

The amended gross lease transfers the entire charge to the owner of the land. Based on the conditions, the owner pays all insurance deductiblesThe insurance deductible refers to the amount of money for an insurance right that you would pay before coverage occurs and the insurer pays. In others, property taxes, as well as the maintenance of the community space. On the other hand, the tenant bears the costs of concierge, maintenance and interior maintenance. In case of non-payment, the lessor always leases the same asset. In the case of an absolute net rental agreement, the tenant takes care of the entire load, including insurance, taxes and maintenance. The absolute type is common in single systems where the landlord builds housing units that meet the needs of a tenant. The landlord gives the finished unit to the tenant for a set period of time. (3) Fixed-term leases are leases for a given period. .

. .